Link Report

(2) This section has effect for the purpose of determining who shall be the designated liable person for the purposes of section 42(1).

(3) Subject to subsections (4) and (5), for the purposes of section 42(1) the designated liable person—

(4) Notwithstanding subsection (3), for the purposes of section 42(1) the designated liable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in the exercise of that power.

(5) The Revenue Commissioners may specify in writing that one of the liable persons referred to in section 42(1) shall be the designated liable person if either—

(3) The person who complied with section 5 of the Act of 2009 in relation to the relevant residential property.

(2) The person who complied with section 6 of the Act of 2011 in relation to the relevant residential property.

(3) The person who complied with section 5 of the Act of 2009 in relation to the relevant residential property.

(2) The person who complied with section 6 of the Act of 2011 in relation to the relevant residential property.

(6) The liable person with the highest total income (within the meaning of section 3(1) of the Act of 1997).

(8) If the relevant residential property is jointly owned and some of the joint owners are not resident or not ordinarily resident in the State, within the meaning of section 819 or 820, as the case may be, of the Act of 1997, the person who is resident or ordinarily resident in the State.

(8) If the relevant residential property is jointly owned and some of the joint owners are not resident or not ordinarily resident in the State, within the meaning of section 819 or 820, as the case may be, of the Act of 1997, the person who is resident or ordinarily resident in the State.

(5) If the relevant residential property is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the meaning of section 1007 of the Act of 1997).

(4) If the relevant residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D of the Act of 1997 has effect.

(4) If the relevant residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D of the Act of 1997 has effect.

(4) If the relevant residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D of the Act of 1997 has effect.

(5) If the relevant residential property is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the meaning of section 1007 of the Act of 1997).

(6) The liable person with the highest total income (within the meaning of section 3(1) of the Act of 1997).

(8) If the relevant residential property is jointly owned and some of the joint owners are not resident or not ordinarily resident in the State, within the meaning of section 819 or 820, as the case may be, of the Act of 1997, the person who is resident or ordinarily resident in the State.